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9/2/2023 09:57 AM  |  Commerce  |  https://ncea.education.govt.nz/social-sciences/commerce

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  • What is Commerce about?
  • Big Ideas and Significant Learning
  • Key Competencies in Commerce
[ Previous Learning Matrices ]

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  • Title: Draft for Pilot 2023
  • Description: Commerce Learning Matrix
  • File URL: https://ncea-live-3-storagestack-53q-assetstorages3bucket-2o21xte0r81u.s3.amazonaws.com/s3fs-public/2022-12/CM%20Learning%20Matrix.pdf?VersionId=FoVwE0OjwC64fqpXH7TKMJnuoJ_q5a.4
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Past Matrices

[ File Resource ]

  • Title: Draft for Pilot 2022
  • Description: Commerce Learning Matrix
  • File URL: https://ncea-live-3-storagestack-53q-assetstorages3bucket-2o21xte0r81u.s3.amazonaws.com/s3fs-public/2022-12/CM%20Learning%20Matrix%202022.pdf?VersionId=9bwweIq6QzjctQQw90YAuPlXL94mmGpW
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Commerce Learning Matrix
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Current Learning Matrix:

[ File Resource ]

  • Title: Draft for Pilot 2023
  • Description: Commerce Learning Matrix
  • File URL: https://ncea-live-3-storagestack-53q-assetstorages3bucket-2o21xte0r81u.s3.amazonaws.com/s3fs-public/2022-12/CM%20Learning%20Matrix.pdf?VersionId=FoVwE0OjwC64fqpXH7TKMJnuoJ_q5a.4
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Commerce Learning Matrix
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Past Matrices:

[ File Resource ]

  • Title: Draft for Pilot 2022
  • Description: Commerce Learning Matrix
  • File URL: https://ncea-live-3-storagestack-53q-assetstorages3bucket-2o21xte0r81u.s3.amazonaws.com/s3fs-public/2022-12/CM%20Learning%20Matrix%202022.pdf?VersionId=9bwweIq6QzjctQQw90YAuPlXL94mmGpW
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Draft for Pilot 2022

Commerce Learning Matrix
Commerce Learning Matrix
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[ File Resource ]

  • Title: Draft for Pilot 2023
  • Description: Commerce Learning Matrix
  • File URL: https://ncea-live-3-storagestack-53q-assetstorages3bucket-2o21xte0r81u.s3.amazonaws.com/s3fs-public/2022-12/CM%20Learning%20Matrix.pdf?VersionId=FoVwE0OjwC64fqpXH7TKMJnuoJ_q5a.4
  • File Extension: pdf
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  •  Draft for Pilot 2023.pdf
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Draft for Pilot 2023

Commerce Learning Matrix
Commerce Learning Matrix
Download Download pdf  |  261KB Download

[ File Resource ]

  • Title: Draft for Pilot 2022
  • Description: Commerce Learning Matrix
  • File URL: https://ncea-live-3-storagestack-53q-assetstorages3bucket-2o21xte0r81u.s3.amazonaws.com/s3fs-public/2022-12/CM%20Learning%20Matrix%202022.pdf?VersionId=9bwweIq6QzjctQQw90YAuPlXL94mmGpW
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Draft for Pilot 2022

Commerce Learning Matrix
Commerce Learning Matrix
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What is Commerce about?

[ Video Resource ]

  • Title: Commerce
  • Description: Commerce Subject Expert Group members discuss their experiences in the Review of Achievement Standards
  • Video Duration: 4 minutes
  • Video URL: https://player.vimeo.com/video/571869663
  • Transcript: In conversation with Nigel Lineham Vianni Ward Lalina Dayal Transcript below: I think the teachers and the students will have to embrace that we can no longer continue doing what we had been as three separate subjects. Rather that the three has been formed into one. I think what they'll see there is the ability to go as deep as they want on any aspect of any of those disciplines. I think the students will see hopefully a reduction in workload and stress. The teachers as well

Subject-specific terms can be found in the glossary.

Commerce is the use and exploration of accounting, economic, and business concepts and models to make sense of society and solve problems. In this subject, ākonga will build the knowledge, skills, and values they need to navigate, and participate in, the economic world. They will learn how participants in the economic world make decisions, and they will analyse how these decisions impact on sustainability.

Ākonga will learn that decision-making is necessitated by scarcity and that decisions are informed by a variety of cultural perspectives and lenses. Learning and assessment will examine Māori, Pacific, and different approaches to commerce, and business models from whānau and organisation contexts.

Subject-specific terms can be found in the glossary.

Commerce is the use and exploration of accounting, economic, and business concepts and models to make sense of society and solve problems. In this subject, ākonga will build the knowledge, skills, and values they need to navigate, and participate in, the economic world. They will learn how participants in the economic world make decisions, and they will analyse how these decisions impact on sustainability.

Ākonga will learn that decision-making is necessitated by scarcity and that decisions are informed by a variety of cultural perspectives and lenses. Learning and assessment will examine Māori, Pacific, and different approaches to commerce, and business models from whānau and organisation contexts.

Big Ideas and Significant Learning

This section outlines the meaning of, and connection between, the Big Ideas and Significant Learning, which together form the Learning Matrix. It then explains each Commerce Big Idea.

The Social Sciences Learning Area curriculum, including its whakatauākī, inform this subject's Significant Learning – learning that is critical for students to know, understand, and do in relation to a subject by the end of each Curriculum Level. This covers knowledge, skills, competencies, and attitudes. It also includes level-appropriate contexts students should encounter in their education. The Learning Area's whakatauākī is:

Unuhia te rito o te harakeke kei whea te kōmako e kō?
Whakatairangitia – rere ki uta, rere ki tai;
Ui mai koe ki ahau he aha te mea nui o te ao,
Māku e kī atu he tangata, he tangata, he tangata!

Remove the heart of the flax bush and where will the kōmako sing?
Proclaim it to the land, proclaim it to the sea;
Ask me, “What is the greatest thing in the world?”
I will reply, “It is people, people, people!”

Nā, Meri Ngāroto, Te Aupōuri (1830s)

The subject's Big Ideas and Significant Learning are collated into a Learning Matrix for Curriculum Level 6. Teachers can use the Learning Matrix as a tool to construct learning programmes that cover all the not-to-be-missed learning in a subject. There is no prescribed order to the Learning Matrix within each level. A programme of learning might begin with a context that is relevant to the local area of the school or an idea that students are particularly interested in. This context or topic must relate to at least one Big Idea and may also link to other Big Ideas.

There are four Big Ideas in Commerce. The nature of this subject as a discipline means aspects of Significant Learning often cross over multiple Big Ideas, and vice versa.

This section outlines the meaning of, and connection between, the Big Ideas and Significant Learning, which together form the Learning Matrix. It then explains each Commerce Big Idea.

The Social Sciences Learning Area curriculum, including its whakatauākī, inform this subject's Significant Learning – learning that is critical for students to know, understand, and do in relation to a subject by the end of each Curriculum Level. This covers knowledge, skills, competencies, and attitudes. It also includes level-appropriate contexts students should encounter in their education. The Learning Area's whakatauākī is:

Unuhia te rito o te harakeke kei whea te kōmako e kō?
Whakatairangitia – rere ki uta, rere ki tai;
Ui mai koe ki ahau he aha te mea nui o te ao,
Māku e kī atu he tangata, he tangata, he tangata!

Remove the heart of the flax bush and where will the kōmako sing?
Proclaim it to the land, proclaim it to the sea;
Ask me, “What is the greatest thing in the world?”
I will reply, “It is people, people, people!”

Nā, Meri Ngāroto, Te Aupōuri (1830s)

The subject's Big Ideas and Significant Learning are collated into a Learning Matrix for Curriculum Level 6. Teachers can use the Learning Matrix as a tool to construct learning programmes that cover all the not-to-be-missed learning in a subject. There is no prescribed order to the Learning Matrix within each level. A programme of learning might begin with a context that is relevant to the local area of the school or an idea that students are particularly interested in. This context or topic must relate to at least one Big Idea and may also link to other Big Ideas.

There are four Big Ideas in Commerce. The nature of this subject as a discipline means aspects of Significant Learning often cross over multiple Big Ideas, and vice versa.

Title: Culture and values shape consumer perspectives and organisations’ pūtake

Big Idea Body:

The diverse values and beliefs of decision makers inform the financial and non-financial decisions they make. What is important to people is determined by their whakapapa, values, and cultural heritage. The importance that is placed on different resources, values, and ideas varies from group to group, as do the perspectives that groups bring to economic decision-making. Ākonga will engage with examples of conflict, compromise, and partnership, and develop insights about what is important and where stakeholder viewpoints should be prioritised. In Commerce, ākonga will explore the perspectives and decisions of groups from whānau, business, and organisation contexts. They will engage with Māori and Pacific perspectives and business models. Ākonga will have an opportunity to explore the economic world through lenses other than their own, at multiple levels. They will gain a better understanding of not just the economic world, but also Aotearoa New Zealand's multicultural identity, and their responsibilities to uphold Te Tiriti o Waitangi.

Big
Idea

Culture and values shape consumer perspectives and organisations’ pūtake

The diverse values and beliefs of decision makers inform the financial and non-financial decisions they make. What is important to people is determined by their whakapapa, values, and cultural heritage. The importance that is placed on different resources, values, and ideas varies from group to group, as do the perspectives that groups bring to economic decision-making. Ākonga will engage with examples of conflict, compromise, and partnership, and develop insights about what is important and where stakeholder viewpoints should be prioritised. In Commerce, ākonga will explore the perspectives and decisions of groups from whānau, business, and organisation contexts. They will engage with Māori and Pacific perspectives and business models. Ākonga will have an opportunity to explore the economic world through lenses other than their own, at multiple levels. They will gain a better understanding of not just the economic world, but also Aotearoa New Zealand's multicultural identity, and their responsibilities to uphold Te Tiriti o Waitangi.

Title: Informed financial and non-financial decision-making and action can result in the sustainable use of scarce resources and positive outcomes for stakeholders

Big Idea Body:

People and organisations navigate the economic world through decision-making and action. Before decisions are made, organisations must determine their priorities, and balance their stakeholder perspectives. The more informed an organisation is, the better their decisions will be, and the more their stakeholders will benefit.

Decisions about resource management and which groups' interests should be prioritised are unavoidable. Scarcity means that decisions must be made about how to use and enhance available resources. Organisations must use their resources and act in a way which is viable. Otherwise, they will not be able to sustain themselves or their pūtake.

Responsible and futures-focused decision-making will be guided by tauutuutu, a virtuous cycle of collective provision by which participants give back at least as much as they receive. This is relevant not only in relationships between people, but also where people and organisations are interacting with the environment. Where organisations extract value from the natural world, it is important to replenish that value. This ensures the health and vitality of te taiao, enabling continued provision of resources while enhancing the mana of people and the world in which they live.

This Big Idea provides a blueprint for an equitable economic system: where decision makers consider diverse perspectives and prioritise the wellbeing of their stakeholders. In Commerce, ākonga will develop their own ability to participate equitably in the economic system, evaluating economic information and decisions against the impacts they have on affected stakeholders and environments.

Big
Idea

Informed financial and non-financial decision-making and action can result in the sustainable use of scarce resources and positive outcomes for stakeholders

People and organisations navigate the economic world through decision-making and action. Before decisions are made, organisations must determine their priorities, and balance their stakeholder perspectives. The more informed an organisation is, the better their decisions will be, and the more their stakeholders will benefit.

Decisions about resource management and which groups' interests should be prioritised are unavoidable. Scarcity means that decisions must be made about how to use and enhance available resources. Organisations must use their resources and act in a way which is viable. Otherwise, they will not be able to sustain themselves or their pūtake.

Responsible and futures-focused decision-making will be guided by tauutuutu, a virtuous cycle of collective provision by which participants give back at least as much as they receive. This is relevant not only in relationships between people, but also where people and organisations are interacting with the environment. Where organisations extract value from the natural world, it is important to replenish that value. This ensures the health and vitality of te taiao, enabling continued provision of resources while enhancing the mana of people and the world in which they live.

This Big Idea provides a blueprint for an equitable economic system: where decision makers consider diverse perspectives and prioritise the wellbeing of their stakeholders. In Commerce, ākonga will develop their own ability to participate equitably in the economic system, evaluating economic information and decisions against the impacts they have on affected stakeholders and environments.

Title: Whānau, communities, and organisations are financially interdependent

Big Idea Body:

Financial and non-financial decisions inevitably have impacts on people, place, and profit. Sectors within the economy affect each other, and organisations can be, and often are affected by decisions they take no part in. This places a responsibility on decision makers to take into account the likely impacts of their decisions on others. Financial interdependence occurs when whānau, communities, and organisations make decisions which affect other financial groups, while also being impacted by the groups they are affecting. The concept, therefore, recognises that financial impacts do not travel one way; the economy is a complex collection of financial entities affecting and being affected simultaneously.

Big
Idea

Whānau, communities, and organisations are financially interdependent

Financial and non-financial decisions inevitably have impacts on people, place, and profit. Sectors within the economy affect each other, and organisations can be, and often are affected by decisions they take no part in. This places a responsibility on decision makers to take into account the likely impacts of their decisions on others. Financial interdependence occurs when whānau, communities, and organisations make decisions which affect other financial groups, while also being impacted by the groups they are affecting. The concept, therefore, recognises that financial impacts do not travel one way; the economy is a complex collection of financial entities affecting and being affected simultaneously.

Title: Society benefits through kaitiakitanga, enterprise, innovation, and tauhokohoko

Big Idea Body:

Kaitiakitanga, tauhokohoko, enterprise, and innovation are processes which enable society to thrive. Ākonga will learn an economic language of models and concepts, which will allow them to navigate the economic world and contribute positively to it.

Kaitiakitanga and tauhokohoko are concepts from te ao Māori which emphasise the responsible use of resources and living harmoniously with the environment. In Commerce, ākonga will have the opportunity to access these economic models and concepts, and others, from around Aotearoa New Zealand and the Pacific.

Big
Idea

Society benefits through kaitiakitanga, enterprise, innovation, and tauhokohoko

Kaitiakitanga, tauhokohoko, enterprise, and innovation are processes which enable society to thrive. Ākonga will learn an economic language of models and concepts, which will allow them to navigate the economic world and contribute positively to it.

Kaitiakitanga and tauhokohoko are concepts from te ao Māori which emphasise the responsible use of resources and living harmoniously with the environment. In Commerce, ākonga will have the opportunity to access these economic models and concepts, and others, from around Aotearoa New Zealand and the Pacific.

Key Competencies in Commerce

Developing Key Competencies through Commerce

Learning in Commerce provides meaningful contexts for developing Key Competencies from the New Zealand Curriculum. These Key Competencies are woven through, and embedded in, the Big Ideas and Significant Learning. Students will engage with critical thinking and analysis, explore different perspectives through Commerce and develop their understanding of the role of Commerce in society.

Thinking

Students of Commerce will:

  • learn to think using sustainable models, and analyse the impact of economic decisions on stakeholders and the environment
  • analyse economic decisions and their potential impacts on communities and environments
  • learn that models and concepts are simplifications of the real world, and can be used to support predictions about decisions and outcomes
  • understand how to apply models and concepts to material problems and contexts within the world of work.

Using language, symbols, and texts

Students of Commerce will:

  • develop the capacity to interpret commercial information that relates to everyday life (for example, financial literacy and employment law)
  • develop the capacity to interpret information which relates to the running of businesses (for example, accounting and business regulations).

Relating to others

Students of Commerce will:

  • explore how the use of different information and models can be used to communicate financial and non-financial decisions
  • apply problem solving skills to situations in their local communities
  • learn to think about problems from the perspective of other people and groups
  • understand that Māori, Pacific, and other perspectives have different models and concepts.

Managing self

Students of Commerce will:

  • develop a toolkit which allows them to work through real-life problems relating to individual, whānau, and community financial wellbeing
  • begin exploring what role they play, or will play, in the economy, from both a cultural and professional viewpoint
  • make increasingly appropriate selections of models and concepts in appropriate circumstances.

Participating and contributing

Students of Commerce will:

  • understand how they as individuals relate to larger groups, such as whānau, organisations, and government
  • apply decision-making skills to problems outside of the classroom.

Key Competencies

This section of The New Zealand Curriculum Online offers specific guidance to school leaders and teachers on integrating the Key Competencies into the daily activities of the school and its Teaching and Learning Programmes.

Developing Key Competencies through Commerce

Learning in Commerce provides meaningful contexts for developing Key Competencies from the New Zealand Curriculum. These Key Competencies are woven through, and embedded in, the Big Ideas and Significant Learning. Students will engage with critical thinking and analysis, explore different perspectives through Commerce and develop their understanding of the role of Commerce in society.

Thinking

Students of Commerce will:

  • learn to think using sustainable models, and analyse the impact of economic decisions on stakeholders and the environment
  • analyse economic decisions and their potential impacts on communities and environments
  • learn that models and concepts are simplifications of the real world, and can be used to support predictions about decisions and outcomes
  • understand how to apply models and concepts to material problems and contexts within the world of work.

Using language, symbols, and texts

Students of Commerce will:

  • develop the capacity to interpret commercial information that relates to everyday life (for example, financial literacy and employment law)
  • develop the capacity to interpret information which relates to the running of businesses (for example, accounting and business regulations).

Relating to others

Students of Commerce will:

  • explore how the use of different information and models can be used to communicate financial and non-financial decisions
  • apply problem solving skills to situations in their local communities
  • learn to think about problems from the perspective of other people and groups
  • understand that Māori, Pacific, and other perspectives have different models and concepts.

Managing self

Students of Commerce will:

  • develop a toolkit which allows them to work through real-life problems relating to individual, whānau, and community financial wellbeing
  • begin exploring what role they play, or will play, in the economy, from both a cultural and professional viewpoint
  • make increasingly appropriate selections of models and concepts in appropriate circumstances.

Participating and contributing

Students of Commerce will:

  • understand how they as individuals relate to larger groups, such as whānau, organisations, and government
  • apply decision-making skills to problems outside of the classroom.

Key Competencies

This section of The New Zealand Curriculum Online offers specific guidance to school leaders and teachers on integrating the Key Competencies into the daily activities of the school and its Teaching and Learning Programmes.

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Introduction to Sample Course Outlines

Sample Course Outlines are being produced to help teachers and schools understand the new NCEA Learning Matrix and Achievement Standards. Examples of how a year-long Commerce course could be constructed using the new Learning Matrix and Achievement Standards are provided here. They are indicative only and do not mandate any particular context or approach.

Sample Course Outlines are being produced to help teachers and schools understand the new NCEA Learning Matrix and Achievement Standards. Examples of how a year-long Commerce course could be constructed using the new Learning Matrix and Achievement Standards are provided here. They are indicative only and do not mandate any particular context or approach.

Assessment Matrix

Conditions of Assessment for internally assessed standards

This section provides guidelines for assessment against internally assessed Standards. Guidance is provided on:

  • appropriate ways of, and conditions for, gathering evidence
  • ensuring that evidence is authentic
  • any other relevant advice specific to an Achievement Standard.

NB: Information on additional generic guidance on assessment practice in schools is published on the NZQA website. It would be useful to read in conjunction with these Conditions of Assessment.

The school's Assessment Policy and Conditions of Assessment must be consistent with the Assessment Rules for Schools With Consent to Assess. These rules will be updated during the NCEA review. This link includes guidance for managing internal moderation and the collection of evidence.

For all Achievement Standards

Internal assessment provides considerable flexibility in the collection of evidence. Evidence can be collected in different ways to suit a range of teaching and learning styles, and a range of contexts. Care needs to be taken to offer students opportunities to present their best evidence against the Standard(s) that are free from unnecessary constraints.

It is recommended that the design of assessment reflects and reinforces the ways students have been learning. Collection of evidence for the internally assessed Standards could include, but is not restricted to, an extended task, an investigation, digital evidence (such as recorded interviews, blogs, photographs or film), or a portfolio of evidence.

It is also recommended that the collection of evidence for internally assessed Standards should not use the same method that is used for any external Standards in a course, particularly if that method is using a time-bound written examination. This could unfairly disadvantage students who do not perform well under these conditions.

A separate assessment event is not needed for each Standard. Often assessment can be integrated into one activity that collects evidence towards two or three different Standards from a programme of learning. Evidence can also be collected over time from a range of linked activities (for example, in a portfolio). This approach can also ease the assessment workload for both students and teachers.

Effective assessment should suit the nature of the learning being assessed, provide opportunities to meet the diverse needs of all students, and be valid and fair.

Authenticity of student evidence needs to be assured regardless of the method of collecting evidence. This needs to be in line with school policy. For example: an investigation carried out over several sessions could include teacher observations or the use of milestones such as a meeting with the student, a journal, or photographic entries recording progress etc.

This section provides guidelines for assessment against internally assessed Standards. Guidance is provided on:

  • appropriate ways of, and conditions for, gathering evidence
  • ensuring that evidence is authentic
  • any other relevant advice specific to an Achievement Standard.

NB: Information on additional generic guidance on assessment practice in schools is published on the NZQA website. It would be useful to read in conjunction with these Conditions of Assessment.

The school's Assessment Policy and Conditions of Assessment must be consistent with the Assessment Rules for Schools With Consent to Assess. These rules will be updated during the NCEA review. This link includes guidance for managing internal moderation and the collection of evidence.

For all Achievement Standards

Internal assessment provides considerable flexibility in the collection of evidence. Evidence can be collected in different ways to suit a range of teaching and learning styles, and a range of contexts. Care needs to be taken to offer students opportunities to present their best evidence against the Standard(s) that are free from unnecessary constraints.

It is recommended that the design of assessment reflects and reinforces the ways students have been learning. Collection of evidence for the internally assessed Standards could include, but is not restricted to, an extended task, an investigation, digital evidence (such as recorded interviews, blogs, photographs or film), or a portfolio of evidence.

It is also recommended that the collection of evidence for internally assessed Standards should not use the same method that is used for any external Standards in a course, particularly if that method is using a time-bound written examination. This could unfairly disadvantage students who do not perform well under these conditions.

A separate assessment event is not needed for each Standard. Often assessment can be integrated into one activity that collects evidence towards two or three different Standards from a programme of learning. Evidence can also be collected over time from a range of linked activities (for example, in a portfolio). This approach can also ease the assessment workload for both students and teachers.

Effective assessment should suit the nature of the learning being assessed, provide opportunities to meet the diverse needs of all students, and be valid and fair.

Authenticity of student evidence needs to be assured regardless of the method of collecting evidence. This needs to be in line with school policy. For example: an investigation carried out over several sessions could include teacher observations or the use of milestones such as a meeting with the student, a journal, or photographic entries recording progress etc.

1.1
Demonstrate understanding of the process that leads to an organisation’s financial decision
  • Kaiako can assist ākonga by either stipulating, or approving the selection of, an organisation, its pūtake, and a decision that they have made or could make.
  • Kaiako can assist ākonga by monitoring and guiding the early direction of the work, including guidance on the selection and use of a financial tool.
  • Evidence for all parts of this assessment can be in te reo Māori, English, or New Zealand Sign Language.
  • Ākonga may work and present evidence as a group, provided that each learner's contribution is identified.
  • If helpful, kaiako can provide checkpoints at several stages to check progress on:
    • gathering evidence
    • sourcing financial documents
    • preparing the presentation.
1.2
Demonstrate understanding of price using a model or concept
  • Kaiako can assist ākonga by either stipulating, or approving the selection of, an organisation and item for price consideration.
  • Kaiako can assist ākonga by monitoring and guiding the early direction of the work, including guidance on the use of an appropriate model or concept.
  • Evidence for all parts of this assessment can be in te reo Māori, English, or New Zealand Sign Language.
  • Ākonga may work and present evidence as a group, provided that each learner's contribution is identified.
  • If helpful, kaiako can provide checkpoints at several stages to check progress on:
    • gathering evidence
    • preparing the presentation of evidence.

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